Nonprofit · EIN 92-0244624
FREZADOS MASIUS RIEGER FOUNDATION
Tax-exempt · WINNETKA, IL 60093
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $201,443 | $253,982 | -$52,539 | $2,889,362 | $0 | $2,889,362 |
| December 31, 2024 | 990-PF | $295,241 | $257,506 | $37,735 | $2,941,901 | $0 | $2,941,901 |
| December 31, 2023 | 990-PF | $48,752 | $93,133 | -$44,381 | $2,901,534 | $0 | $2,901,534 |
| December 31, 2022 | 990-PF | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Dividends
- $61,113
- Interest
- $23,952
- Net gain from sales of assets
- $116,378
Expenses
- Grants and similar amounts paid
- $207,075
- Disbursements for charitable purposes
- $212,406
- Excise tax on investment income
- $2,297
Balance sheet and other
- Total assets, start of year
- $2,941,901
- Total assets, end of year
- $2,889,362
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,889,362
- Fair market value of assets
- $4,751,096
- Qualifying distributions
- $212,406
- Net investment income
- $201,443
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIMBERLY FREZADOS 659 LINCOLN AVE, WINNETKA, IL 60093 | TRUSTEE | 0.5 | $0 |
| KATHRYN K RIEGER 148 MOORINGS PARK APT L-301, NAPLES, FL 34105 | TRUSTEE | 0.5 | $0 |
| MICHAEL MASIUS 83 9 TH STREET SOUTH UNIT 202, NAPLES, FL 34102 | TRUSTEE | 0.25 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIMBERLY FREZADOS 659 LINCOLN AVE, WINNETKA, IL 60093 | TRUSTEE | 0.5 | $0 |
| KATHRYN K RIEGER 148 MOORINGS PARK APT L-301, NAPLES, FL 34105 | TRUSTEE | 0.5 | $0 |
| MICHAEL MASIUS 1287 10TH AVENUE N, NAPLES, FL 34102 | TRUSTEE | 0.25 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIMBERLY FREZADOS 659 LINCOLN AVE, WINNETKA, IL 60093 | TRUSTEE | 0.1 | $0 |
| KATHRYN K RIEGER 148 MOORINGS PARK APT L-301, NAPLES, FL 34105 | TRUSTEE | 0.1 | $0 |
| MICHAEL MASIUS 1287 10TH AVENUE N, NAPLES, FL 34102 | TRUSTEE | 0.1 | $0 |
990-PF for the year ended December 31, 2022: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIMBERLY FREZADOS 659 LINCOLN AVE, WINNETKA, IL 60093 | TRUSTEE | 0 | $0 |
| BERNHARD L KOHN JR 10 SCHUYLER LANE, BLOOMFIELD, CT 06002 | TRUSTEE | 0 | $0 |
| KATHRYN K RIEGER 148 MOORINGS PARK APT L-301, NAPLES, FL 34105 | TRUSTEE | 0 | $0 |
| ELIZABETH KOHN 4701 N MERIDIAN AVE APT 415, MIAMI BEACH, FL 33140 | TRUSTEE | 0 | $0 |
| BERNHARD L KOHN III 2167 SHERINGHAM LANE, LOS ANGELES, CA 90077 | TRUSTEE | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 659 LINCOLN AVE, WINNETKA, IL 60093-2345
- Signed the 990-PF
- KIMBERLY FREZADOS, TRUSTEE
- Phone
- (773) 620-4665
- Return prepared by
- PALMER LATKO LEDAS PAGE LLC
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 92-0244624
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private non-operating foundation
- Donations deductible (Pub 78)
- Private foundation, 30% limit
- Exempt since
- 2023
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Philanthropy, voluntarism and grantmaking foundations (T20)
- Assets (IRS master file)
- $2,889,362
- Income (IRS master file)
- $640,767
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $201,443 | $253,982 | $2,889,362 | XML |
| 990-PF | December 2024 | $295,241 | $257,506 | $2,941,901 | XML |
| 990-PF | December 2023 | $48,752 | $93,133 | $2,901,534 | XML |
| 990-PF | December 2022 | $0 | $0 | $0 | XML |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 92-0244624).
Questions about FREZADOS MASIUS RIEGER FOUNDATION
- What is the EIN of FREZADOS MASIUS RIEGER FOUNDATION?
- The employer identification number (EIN) of FREZADOS MASIUS RIEGER FOUNDATION is 92-0244624.
- Is FREZADOS MASIUS RIEGER FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2023.
- Are donations to FREZADOS MASIUS RIEGER FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
- Which annual return does FREZADOS MASIUS RIEGER FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of FREZADOS MASIUS RIEGER FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FREZADOS MASIUS RIEGER FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of FREZADOS MASIUS RIEGER FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FREZADOS MASIUS RIEGER FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $201,443, expenses of $253,982 and total assets of $2,889,362 at year end.
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